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FORM 6-K/A

SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16 of

the Securities Exchange Act of 1934

For the month of December 2007

Commission File Number: 1-07952

KYOCERA CORPORATION

6 Takeda Tobadono-cho, Fushimi-ku,

Kyoto 612-8501, Japan

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F  X      Form 40-F

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Registration S-T Rule 101(b)(1):         

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Registration S-T Rule 101(b)(7):         

Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes             No   X  

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b); 82-

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereto duly authorized.

 

Date: December 4, 2007

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Information furnished on this form:

EXHIBITS

 

Exhibit Number
1.		Correction of “Interim Financial Results Handout relating to the Fiscal Year ending March 31, 2008”

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December 4, 2007

To All Persons Concerned

 

Name of Company Listed:		Kyocera Corporation
Name of Representative:		Makoto Kawamura, President and Director
		(Code number: 6971, The First Section of the Tokyo Stock Exchange, The First Section of the Osaka Securities Exchange)
Person for inquiry:		Akihiko Toyotani General Manager of Finance Division (Tel: 075-604-3500)

Correction of “Interim Financial Results Handout relating to the Fiscal Year ending

March 31, 2008”

This is to advise you that we hereby correct the information contained in the “Interim Financial Results Handout relating to the Fiscal Year ending March 31, 2008” released on October 30, 2007.

1. Reason for correction

The reason for correction is to include negotiable certificate of deposits in “marketable securities” commencing with this interim period, pursuant to “Practical Guidance on Accounting for Financial Instruments” (as amended on July 4, 2007) (Report No. 14 of the Accounting Practice Committee), “Regarding Matters to be Noted relating to Treatment on Regulation for Terminology, Forms and Preparation of Interim Financial Statements” (as amended October 2, 2007) and “Q&A on Accounting for Financial Instruments” (as amended November 6, 2007). Negotiable certificate of deposits were originally included in “cash and bank deposits”.

 

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2. Matters to be corrected

“Assets” in the balance sheet on page 33

<Before correction>

 

Item		As of the end of the interim financial period (September 30, 2007)
Cash and bank deposits		313,986 million yen
Marketable securities		- million yen

 

<After correction>

 

Item		As of the end of the interim financial period (September 30, 2007)
Cash and bank deposits		210,986 million yen
Marketable securities		103,000 million yen

3. Balance Sheet (Assets) after correction:

Please see the next page.

Corrections are indicated by italics and underscore.

 

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BALANCE SHEETS

 

		Yen in millions
		September 30,												March 31,
		2006						2007						2007
		Amount				%		Amount				%		Amount				%
Current assets :
Cash and bank deposits		¥	119,336					¥	210,986					¥	203,301
Trade notes receivable			46,376						33,016						41,423
Trade accounts receivable			96,306						109,184						108,685
Marketable securities			37,997						103,000						22,937
Finished goods and merchandise			17,818						18,469						17,204
Raw materials			16,546						13,685						16,560
Work in process			20,416						20,036						20,541
Supplies			745						903						706
Deferred income taxes			16,590						13,969						17,193
Loans to subsidiaries			14,372						8,817						16,880
Other accounts receivable			8,048						6,480						8,291
Other current assets			6,904						15,004						11,434
Allowance for doubtful accounts			(164	)					(1,015	)					(173	)
Total current assets			401,290			27.3			552,534			35.3			484,982			30.1
Non-current assets :
Tangible fixed assets :
Buildings			35,770						30,993						34,921
Structures			2,197						1,785						2,091
Machinery and equipment			47,358						43,658						44,896
Vehicles			26						23						21
Tools, furniture and fixtures			7,679						7,971						8,139
Land			33,381						33,670						33,372
Construction in progress			947						2,153						900
Total tangible fixed assets			127,358			8.6			120,253			7.7			124,340			7.7
Intangible assets :
Patent rights and others			13,365						7,091						10,431
Total intangible assets			13,365			0.9			7,091			0.5			10,431			0.6
Investments and other assets :
Investments in securities			577,884						544,719						648,538
Investments in subsidiaries and affiliates			262,627						260,775						260,775
Investments in subsidiaries and affiliates other than equity securities			27,054						26,685						26,685
Long-term loans			22,659						19,577						20,633
Long-term prepaid expenses			3,051						2,240						2,458
Long-term deposits			34,000						28,000						31,000
Security deposits			1,880						1,808						1,823
Other investments			571						473						527
Allowance for doubtful accounts			(354	)					(246	)					(301	)
Total investments and other assets			929,372			63.2			884,031			56.5			992,138			61.6
Total non-current assets			1,070,095			72.7			1,011,375			64.7			1,126,909			69.9
Total assets		¥	1,471,385			100.0		¥	1,563,909			100.0		¥	1,611,891			100.0

 

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